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2017 (10) TMI 620 - HC - CustomsFreezing of petitioner's Bank Account - duty drawback benefit - Held that: - Learned counsel for the Petitioner points out that nowhere in the said SCN is any reference made to the fact that the Petitioner’s bank account was frozen - with the investigation having been completed and the SCN having been issued, the justification for continuing with the freezing of the bank account of the Petitioner does not survive. Non-issuance of “scrips” to the Petitioner - shipping bills of Petitioner placed on an “alert” list - Held that: - it is stated that “This is a pre-emptive measure taken to safeguard the Government revenue.” Significantly, there is no mention of any provision of law by the Customs Department justifying the freezing of the Petitioner’s bank account. The Court directs that the Petitioner’s Bank Account shall stand de-frozen - petition allowed.
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